Charity Registration No. NIC104639
Company Registration No. NI034595 (Northern Ireland)
ASHTON COMMUNITY TRUST
GROUP ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ASHTON COMMUNITY TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms N Collins
Mr C Neill
Mr M Mullan
Mr S Pollard
Mr G Roberts
Ms K Murphy
(Appointed 19 May 2022)
Secretary
Mrs Ciara Rea
Charity number
NIC104639
Company number
NI034595
Registered office
Ashton Centre
5 Churchill Street
Belfast
BT15 2BP
Auditor
GMcG BELFAST
Chartered Accountants & Statutory Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
Bankers
AIB
11-15 Donegall Square North
Belfast
BT1 5GB
Solicitors
Worthingtons
24-38 Gordon Street
Belfast
BT1 2LG
ASHTON COMMUNITY TRUST
CONTENTS
Page
Trustees' report
1 - 20
Independent auditor's report
19 - 24
Group statement of financial activities
27 - 28
Group balance sheet
29
Charity balance sheet
27
Group statement of cash flows
31
Notes to the financial statements
32 - 49
ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The trustees present their annual report and financial statements for the group for year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

Ashton Community Trust’s objects are, by associating with statutory authorities, voluntary and community organisations and the inhabitants of North Belfast, to:

The trustees have paid due regard to guidance issued by the Charity Commission for Northern Ireland in deciding what activities the charity should undertake.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -
Achievements and performance

The following highlights some of the achievements of the 2022-2023 financial year.

Training and Employment Services

During the year Ashton Training and Employment Services department delivered the Lemis+ Project in conjunction with our 4 ‘Belfast Works’ partner organisations (East Belfast Mission, GEMS NI, Impact Training and Upper Springfield Development Trust) and the CORE Project, both of which were funded through the European Social Fund.

 

Given this source of funding was to cease on 31 March 2023 and with no replacement funding in place, Training and Employment staff performed admirably throughout the year, successfully engaging with 4,350 participants, 2,048 of whom entered training and 1,300 gained employment.

 

This was due to following a holistic approach that focused on the overall health, wellbeing and, indeed, lifestyle of each individual client.

 

Consequently, Training and Employment Services was able to identify and develop new opportunities for those clients that improved not only their employability and educational outcomes but also their general quality of life.

 

Through funding from the Department of Communities an ‘Essential Skills’ (English, Maths and ICT) programme was also able to be provided to local individuals by dedicated tutors.

 

Childcare and Family Support Services

Kinderkids Daycare

The year 2022-2023 was a busy year for the childcare provision in many aspects. Kinderkids Daycare re-opened the Cliftonville Road branch of the childcare provision, whilst consolidating the childcare offering at the McSweeney Centre, Henry Place site.

 

During the year one of the main areas focused on by management was ensuring that all staff were trained in ‘Adverse Childhood Experiences’, ensuring that the childcare offering provided was one of a trauma-focused approach. Additionally staff also embarked on training within the ‘Solihull Approach Framework’ to enhance the childcare offering.

 

As society emerged from the effects of a global pandemic, Kinderkids’ main focus in the year was to provide a high-quality, child and family centred approach. In the past year 315 children attended Kinderkids daycare, enabling 243 parents to enter or remain in employment, while 60 children ‘deemed at risk’ were offered childcare places to support them and their families. Looking ahead Kinderkids Cliftonville Road will open their Afterschool provision in September 2023.

 

Kinderkids Daycare is now proud to be Ulster University’s childcare provider of choice.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -

Family Support Hub

The Lower North Belfast Family Support Hub continued to provide early intervention services for families and young people requiring support. The Hub brings together organisations that deliver early intervention services to children and young people from 0-18 years old and their parents or carers. The Hub includes community, statutory and voluntary family support services.

 

During the year the Family Support Hub was able to operate normally in processing referrals and all service providers are now interacting with families face-to-face.

 

The Hub membership stands at 69 individual members who are able to provide early intervention services to any Tier 2 families that have been referred.

 

The main source of referral was community referrals, closely followed by self-referrals. During the year the Hub processed 294 referrals, over twice the Belfast Health and Social Care Trust contracted amount of 144. The most requested service during this time was one-to-one family support at home, particularly for primary-school children displaying emotional, social or behavioural challenges.

 

During this time there was also an increasing demand for financial support and the Belfast Hub network was able to secure £3,900 of supermarket vouchers which were then distributed to 52 families who were most in need.

 

The Family Support Hub also strengthened their links with Child and Adolescent Mental Health Services (CAMHS) including facilitating ‘Dealing with Big Feelings’ training which was offered to all Hub providers and attended by over 30 members.

 

Community Family Support Programme

Similar to the Lemis+ and CORE projects within Training and Employment Services, the Community Family Support Programme was also funded by a European Social Fund grant, and hence it’s funding ended on 31 March 2023.

 

During the year the programme still met all of its targets including 49 enrolments, 10 clients entering employment, 8 entering training and 7 clients completing their OCN in Community Development. During the year all of the team accompanied 40 adults and children to the Armagh Planetarium for a family day event.

 

This programme was a great way to have a positive impact on the hardest to reach families so is a loss to the suite of services offered by Ashton’s Family Support team.

 

Early Intervention Family Support Project

Ashton has now completed year 3 of this project where Belfast Charitable Society funded two Family Support Workers to provide one-to-one home visiting support to approximately 60 families referred through the North Belfast Family Support Hubs.

 

There was also funding of £7,000 available for supermarket vouchers which allowed approximately 100 families in need across all of North Belfast to be supported.

 

During the last financial year 54 families benefitted from receiving supermarket vouchers, while 78 families, comprising 93 parents and 136 children, were supported by home visits.

 

The two-fold approach was aimed at improving family relations, enhancing family functionality and increasing family resilience. The team also continued to advocate on behalf of families as necessary, with schools and the Education Authority being two examples.

 

This Family Support Service has enhanced the work of the Family Support Hubs in North Belfast who had previously identified that home visitation family support was a gap in its offering of services to families.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -

Health and Wellbeing Services (Bridge Of Hope)

During the year the Health & Wellbeing department worked hard to both consolidate and develop the services delivered to those in need of support.

 

In July 2022 the team relocated from McSweeney Centre back to Bridge of Hope’s roots in the Ashton Centre. This turned out to be a truly positive experience and has had a great impact on both our service delivery and the team itself. This move has offered many new opportunities, including the development of a Child & Family Therapy Room, a new enhanced training room, access to smaller meeting rooms for one-to-one meetings with clients and a ground floor unit which is there to welcome people who can drop in as they walk past.

 

The new location also allowed the Health and Wellbeing team the opportunity to develop closer working relationships with colleagues across the rest of Ashton. The team have been able to work collaboratively on cross-departmental initiatives to help support those most in need and provide a holistic wrap around service to those individuals walking through the door.

 

As the beginning of the year the Health and Wellbeing department continued to deliver the Community Navigator ‘Pink T-Shirt’ pilot in the Royal Victoria Hospital’s Accident & Emergency Department. In partnership with Start 360 and Belfast Health & Social Care Trust themselves, this pilot continued to provide support to patients in emotional and situational crisis.

 

Due to the pilot’s obvious success, and at the request of the Trust’s Mental Health Team, it then expanded into the delivery of Observation support. This service then saw Community Navigators providing one-to-one observation support for patients, psychosocially supporting them through observations while awaiting admission to a mental health in-patient bed.

 

Often these observations could last for quite some time, and so the Community Navigators were innovative in their engagement with the patients, including completing jigsaws, drawing and playing cards and taking the time to engage with them. Both schemes have been extremely successful in supporting patients but also in building relationships with the medical and Mental Health Liaison Teams within the Royal’s A&E Department. Subject to the funding pressures within the Health Service generally, the department look forward to building on this work in the 2024-2024 financial year.

 

During the year, the team continued to provide the highest quality of health and well-being support to individuals impacted by suicide and self-harm, by poor mental health and emotional well-being and those impacted by the conflict.

 

Throughout the year personal development funding allowed the department to support 766 victims and survivors, giving them the opportunity to engage in a wide range of 74 programmes. These proved to be both popular, and on the basis of feedback received, were hugely successful.

 

During the year the department further supported 1,048 individuals through the delivery of 4,860 complementary therapy sessions.

 

In addition, 987 service users engaged in our BACP- accredited counselling service, delivered both face-to-face and via telephone, receiving 4,449 sessions of one-to-one support. This blended approach to service delivery allowed hard-to-reach individuals engage with the services offered.

 

Throughout the year the Pension Welfare Officers witnessed an increase in referrals from victims and survivors for support in completing and submitting their applications to the Troubles Permanent Disablement Payment Scheme. The team supported 159 victims and survivors this year in the submission of their applications.

 

The Health and Wellbeing Caseworkers continued to work hard supporting victims and survivors, offering wellbeing support to 288 individuals and supporting them accessing services to help improve their health and wellbeing.

 

Thanks to funding from the Victims & Survivors Service the department were able to offer additional services to those within the local community who were socially isolated. These included lunches for local pensioners, day trips, family outings, visits to local attractions for young people as well as training in areas such as candle making, wreath making, and attendance at Health & Wellbeing residentials. Over 450 individuals engaged in these events, allowing socially isolated individuals to make friends and form relationships which have continued after the events.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -

Youth & Arts Programmes

 

New Lodge Youth Centre

The Youth Centre facilitates needs-based youth provision for young people aged 5-18 every Monday to Saturday night. On average over 75 young people attend the Youth Centre each night.

 

In addition, a wide-range of programmes were run throughout the year, some of which are described below:

 

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -

New Lodge Arts

New Lodge Arts continued to make a positive impact on young people, supporting their personal and social development, creativity and building aspirations.

The Arts Academy is at the core of New Lodge Arts’ work. During the year 14 weekly classes were delivered to 139 young people and four classes to over 25 adults. The programme content expanded to include guitar lessons for children, young people and adults following requests from across the community. The array of weekly classes continued to stimulate creativity, build self-esteem and develop the confidence of participants.

The Stepping Stones after-schools programme for children with emotional, social and behavioural challenges continued with 25 children participating in the weekly classes from September 2022 to February 2023.

New Lodge Arts’ commitment to the promotion of Good Relations was evident through the Community Pride Programme which was delivered throughout the year. This programme allowed cross-community working with schools and groups across North Belfast.

Youth development continued to provide progression opportunities for participants through leadership programmes, volunteering at events and social action initiatives.

 

New Lodge Arts led on several activities during the summer 2022, which were included in the New Lodge Festival programme. Activities included, to name a few:

 

Partnership interventions continued through work with various partners including:

The Spring Family Fun Day took place on Saturday 25th March in Alexandra Park and was attended by over 300 people. Our young leaders designed and programmed the event, created the interactive art work for the gymkhana game, facilitated the planting of hanging baskets and pots, facilitated an Easter Egg treasure hunt and undertook various other volunteering activities.

The Arts and Older People Programme, ‘A Night on the Tiles’, engaged older New Lodge residents through weekly sessions delivered in New Lodge Arts’ Studio, and weekly sessions with residents in Clifton House Nursing Home, Carlisle Day Centre, Families Beyond Conflict and Newington Day Centre.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 7 -

Community Development

The Community Development department continued to build upon the existing areas of high-quality work. Key themes this year were:

 

GNLCEP and Communications Systems

 

The GNLCEP met regularly, exchanged information and collaborated on a wide range of issues including the New Lodge Festival, housing, community safety, the Communities in Transition programme, Youth Development, the Garden Grid Strategy, the GNL Community Magazine and general communications, local anti-poverty programmes, the York Street Interchange, Ulster University, unwanted bonfire management and the Seven Hills Project.

 

These processes enabled local residents and groups to get to meet and share ideas, information and resources, access services, interact with each other and participate in decision-making, mediation and negotiation, community activity and hold community and statutory agencies to account.

 

Meetings, social interconnection both in-person and using social media, email and phone networks were maintained on a daily basis ensuring regular exchange of information and updates. The regular production of the community magazine was also maintained with door-to-door delivery of each edition.

 

Community Festival

 

This year’s Festival programme included over 45 events delivered to total audiences of over 4,000 people. The Festival took place over a 14 day period in August and there really was something for everyone to enjoy. Various meetings of the Festival steering group took place and a Festival Programme brochure was publicised and distributed to the local community in both hard copy and electronic form.

 

Ulster University Neighbourhood Forum

 

Throughout the period regular engagement has been maintained with and between residents, community groups, UU, building contractors, student accommodation providers, Belfast City Council and other statutory agencies through the Neighbourhood Forum mechanism.

 

Although these engagements have often been challenging they have also been very useful in empowering residents to address various issues resulting from the Ulster University relocation process. Ongoing demolition and construction processes continued to bring issues of excessive noise, pollution, night-time working, rodent infestation, traffic and parking issues, cleansing and maintenance issues as well as a host of other problems. The arrival of thousands of students, staff and visitors presents evolving challenges that will require continuous attention by the forum.

 

Garden Grid

 

The Garden Grid strategy has continued to develop. The main focus continued to be on projects at Henry Place and Upper Meadow Street. The space at Henry Place has undergone significant transformation with the ultimate intention of establishing a central operational hub there to help roll out the overall Garden Grid strategy.

 

A container has been put in place to be used for meeting and storage purposes. With the help of Groundwork NI and a number of local volunteers this site has been cleared of dense bramble and dead vegetation in preparation for a planting area. Work is ongoing with volunteer strategy being developed alongside.

 

Work to the space at Upper Meadow Street has been well advanced Local young people have been at the heart of this process with over 100 of them taking part in the planning and design process. The ideas of the young people are gradually being converted into reality, turning this once derelict space into an activity and garden space.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 8 -

York Street Interchange

 

The team continue to respond and represent the local community in relation to plans to construct the new Interchange. This has included responding to the Department for Infrastructure’s Placemaking and Active Travel Review report.

 

There has been engagement and face to face meetings with DFI officials, AECOM and members of the Place Making and Active Travel Review Panel. These processes are in progress including continuing deliberations with DFI about an alternative plan and engineering reports, created in partnership with Alan Baxter Ltd (London).

 

We continue to promote a community vision of placemaking that is based on authentic lived experience and perspective. This vision includes effectively reconnecting North Belfast to the river and city centre in order to create a better living environment and a new and more successful neighbourhood for everyone.

 

We are also suggesting that significant public lands could be saved by a more efficient design and these could be invested into a ‘Land Trust’. The values of such a Land Trust would include a low-carbon future, an inherent flood barrier, good urban design and place, vibrant living streets, active people and connections, green space links, co-operatives and social value.

 

Projects

Communities In Transition – Health & Wellbeing

 

The programme fostered collaboration and connection across the two CIT areas of New Lodge and Ardoyne, where people co-planned, co-designed and co-produced various activities, events and training programmes to improve their health and wellbeing.

 

This year’s programme was made possible by our 46 Champions and Befrienders, as well as the professionalism and expertise of Ashton staff and our community partners,

Training was provided to various groups of people in the local community, such as young people, residents, volunteers and staff of different organisations. The training helped them to develop their skills and knowledge in health and wellbeing, and to support others in their area. The training covered topics such as:

Three health and wellbeing interventions were also delivered that were based on the needs and interests of the community. The first intervention, ‘Youth engagement’, was for young adults who were not involved in community activities and were at risk of antisocial, criminal and coercive behaviour. They participated in an 8-week programme that focused on their emotional, physical, and health & wellbeing. The programme was a partnership between two local Gaelic Athletic Association clubs, CLG Ard Eoin in Ardoyne and CLG Padraig Pearses in New Lodge.

The second intervention, ‘Anti-Poverty-Cost of living Crisis’, was designed to help the most vulnerable residents by giving them practical items and skills to cope with the cost-of-living-crisis. The programme was intended to alleviate the need for residents to resort to moneylenders or engage in petty criminal activities as a means to sustain themselves and their families during the lead-up to Christmas. Residents received items such as energy saving light bulbs, blankets, slow cookers, air fryers, hot water bottles and attended health and wellbeing events during the winter months.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 9 -

The third intervention, ‘Ashton Community Trust Volunteer Pathway Centre’, was established to make Ashton Community Trust the main volunteer centre for North Belfast. It was a pilot programme that offered residents the opportunity to become volunteers in one of the five pathways that were created. The pathways were:

 

Five health and wellbeing activities were also organised in the local area in partnership with various community partners. The activities included:

 

Women’s Group

 

This Department for Communities funded programme had six key objectives:

 

During the period of the programme the women took on the following projects:

 

 

 

During the year the following projects were managed by the Childcare and Family Support team.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 10 -

‘The Pantry’ Social Supermarket

 

The Pantry social supermarket commenced in April 2022 and has been a great success and asset to the Family Support offering available at the Ashton Centre. A start up grant was secured from Belfast Charitable Society, enabling the shop fit-out and purchase of the initial stock. The Northern Ireland Housing Executive provided two year funding to cover the Co-Ordinators salary. Other funding has come from Belfast City Council, community partners, as well as private comapnies.

 

In its first year 81 families engaged with The Pantry. This consisted of 316 individuals provided with food weekly for a period of 12 weeks. Of the 81 families, 53 received income maximisation advice and 38 received debt advice. Additionally 28 families engaged within Training and Employment programmes with a further 13 individuals entering into volunteering.

 

Community Fridge

 

Funding to start-up the community fridge was received from Hubbub, with the fridge opening at the Ashton Centre in August 2022. The fridge opens Tuesday to Thursday from 9am to 3pm, however the peak time is 9am when many people arrive at the Ashton Centre to access the free food and speak to other Ashton staff on issues they require advice or support with.

 

The concept behind the community fridge is to prevent food items going to landfill when they can be re-used by people requiring food support. Ashton has worked closely with Lidl, who donate food a few times a week to the community fridge.

 

Since its inception in August 2022 1,874 kg of food has been re-distributed and there have been 779 visitors to the fridge between August 2022 and March 2023.

 

Anti-Poverty Projects

 

A pop-up uniform shop took place in August 2022 when new, nearly new and pre-loved items were distributed to over 330 families.

 

In October 2022 a warm clothes pop-up shop was developed and this ran until March 2023 with many people receiving free warm clothes. On the first day alone in excess of 100 people attended this pop-up shop.

 

A major piece of work which took place this year was the co-ordination and delivery of the Fuel Hardship Scheme on behalf of Belfast City Council. Vouchers to the value of £82,000 were distributed to families experiencing fuel hardship.

 

Additionally partnership working with the McDonald Centre saw £2,000 of fuel vouchers distributed to people over 50 years residing in the New Lodge area.

 

In partnership with North Belfast Advice Partnership, a benefits clinic is also available weekly at the Ashton Centre. Here support and advice is offered on benefit issues, housing and accurate completion of forms.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -
Financial review

Overall net expenditure for the year was £145,076 (2022 - £125,187). Unrestricted funds increased by £10,174 and restricted funds fell by £155,250.

 

As will be explained below, the end of European Social Fund programmes unfortunately led to a number of staff posts, mainly within the Training & Employment Services department but also Family Support, being made redundant at a cost of £114,274.

 

Following a review of fixed assets, looking at both usage and condition, the decision was taken to write-off all office equipment and furniture and fittings purchased prior to April 2017. This resulted in a loss on disposal in the 2022-2023 year of £37,854.

 

If it were not for these two items, net income for the year would have been £7,052.

 

Income from charitable activities was £5,506,626, 96% of the total income of £5,708,321. Of this total £2,180,108 (40%) came from unrestricted sources with £3,326,518 coming from restricted sources.

 

Training & Employment Services contributed c. 25% of the income from charitable activities. The majority of this funding related to the Lemis+ and CORE programmes. These received funding from the European Social Fund (administered in Northern Ireland by the Department for the Economy) with match funding from the Department of Economy. Following Brexit, 2022-2023 was the final year of the ESF funding. The Lemis+ programme was delivered in partnership with East Belfast Mission, GEMS, Impact Training and the lead partner Upper Springfield Development Trust. Both the Lemis+ and CORE programmes provided guidance, support and training throughout the year and continued to develop and adapt their service delivery model. Funding was also received from the Department for Communities for Essential Skills training (English, Maths and ICT).

 

Childcare & Family Support Services contributed c. 26% of the income from charitable activities. Of this 78% relates to the Kinderkids Daycare. Kinderkids aims to provide affordable day care provision which breaks- even from a financial perspective. This is only possible each year due to two grants received by Kinderkids, one from the Department for Communities (c. £114k) and one from the Pathway Fund (£30k).

 

The Lower North Belfast Family Support Hub is managed by Ashton (with funding received from Belfast Health & Social Care Trust), who also delivered a Community Family Support Programme (with ESF funding administered by Upper Springfield Development Trust). Similar to the two Training & Employment Services schemes the latter has now ended due to the end of the funding.

 

During the year funding continued to be received from Belfast Charitable Society allowing the Early Intervention Family Support Programme to continue. This programme funds two part-time staff to support families and also contributes towards the costs of school uniforms and allows vouchers to be distributed to families in need.

 

Victims and Mental Health Services contribute c. 30% of the income from charitable activities. Approximately 52% of this funding is received from the Victims and Survivors Service. This is a multi-year grant which includes an element of Peace IV funding covering the staff costs of two caseworkers. During the year the pilot ‘Pink T-Shirt’ project continued and expanded, providing Navigation and Observation support services to Belfast Health & Social Care Trust in the A&E Department of the Royal Victoria Hospital.

 

Income in relation to Youth & Arts Programmes exceeded £700k during 2022-2023 This was mainly for the New Lodge Youth Club which received numerous grants from the Education Authority, along with additional funding from Belfast City Council and Newington Housing Association.

 

Funding of £100k was received from the Community Relations Council in relation to the North Belfast Strategic Good Relations programme.

 

Community Development received £142k income during the year. Although a relatively-modest amount, this work is central to the ethos of Ashton Community Trust. Funding was received this year from the National Lottery Community Fund for the ‘City Neighbourhood’ project, the Department for the Communities for the Inner North Neighbourhood Renewal project and Belfast City Council for the Capacity Building project.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 12 -

Ashton Community Trust also manages a number projects, some of which may be short-term in nature. During the year Ashton opened a social supermarket, ‘The Pantry’, which attracted grant income from NI Housing Executive to fund the Project Co-ordinator, Belfast Charitable Society for set-up costs and additional amounts from Trusts & Foundations as well as individual donations from the public, for which we are particularly appreciative.

 

Over £130k was received from the Executive Office in relation to the Communities In Transition Health & Wellbeing programme. In addition £90k was received from Belfast City Council to manage Fuel Poverty Hardship Fund monies within North Belfast.

 

The associated total expenditure on charitable activities was £5,714,313. Approximately 61% of these costs relate to staff costs (in line with many similar charitable organisations).

 

Service delivery within Victims and Mental Health Services is reliant on a group of dedicated self-employed counsellors and therapists. A tender exercise for the provision of these services is carried out each year to maintain quality, ensuring that all those delivering services continue to meet required standards.

 

Capital expenditure this year was modest, amounting to c. £25k, £11k on IT and £14k on office equipment and furniture.

 

The financial results are set out in detail on pages 27 to 49.

 

Restricted funds

Restricted funds are subject to specific trusts, ordinarily stipulated by the donor. Grant funding tends to be restricted in nature.

 

The total of restricted funds carried forward at the balance sheet date is £254,219.

 

Designated funds

Designated funds are those unrestricted reserves that have been allocated for a particular purpose by the trustees. The fixed asset reserve, amounting to £513,947, equates to the net book value of the charity’s tangible fixed assets which are used on an on-going basis to deliver the charity’s aims.

 

Ashton Community Trust have over many years loaned funds to Ashton Centre Development Limited. These are treated as a Programme-related (or social) investment. These investments were made directly in pursuit of the organisation’s charitable purposes.

 

At 31 March 2023 the level of designated funds was £1,531,176.

 

General funds

General funds are those unrestricted funds which have not been designated for specific purposes by the Board.

 

At 31 March 2023 the level of general funds or ‘free reserves’ was £691,644.

Going concern

The trustees confirm that, in their opinion, the organisation is a going concern. Although three projects ended on 31 March 2023 due to the finish of the Northern Ireland-wide European Social Fund Programme, additional funding was granted by the UK Shared Prosperity Fund for the Belfast Works ‘Connect’ project which lasts until March 2025. Staff have been recruited for this project on fixed-term contracts. The trustees are also satisfied that, should it be necessary, the organisation can be duly right-sized to enable it to continue in operational existence for the foreseeable future.

 

 

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -

Principal risks and uncertainties

The risks to which the charity is exposed are assessed by the Audit and Risk Committee throughout the year. The Chair of the Audit and Risk Committee then presents the principal risks to the Board for discussion and agreement on what the response to those risks should be.

 

Depending on the circumstance the Board may decide to:

•    avoid the activity altogether, if they judge the risks to be too high;

•    transfer the risk by taking out insurance cover;

•    develop a response plan to mitigate the effects of an external risk;

•    put controls in place to manage some risk but ultimately accept a residual risk.

 

Risks are assessed on both the potential impact to the charity as well as the likelihood that the risk might happen.

 

Given the nature of many of Ashton’s activities, safeguarding is deemed a significant risk area. Failure to adequately protect children, young people and vulnerable adults would have a serious impact on Ashton’s reputation and service-delivery viability. To mitigate this risk training is provided at all levels, Board, staff and volunteers. In addition, there are nominated Safeguarding Officers, Access NI checks are carried out and all government advice and guidance is followed.

 

There remains a risk around funding under the current business model to ensure long- term sustainability given the impact of factors outside the organisation’s control such as increases in the National Living Wage and the significant increases in utility costs. Where possible costs are minimised, and Ashton continues to liaise with funders over re-profiling budgets to cover these unprecedented increases.

 

The scale and funding of the business is being negatively impacted by the continuing political instability, primarily at regional level. This has created a risk of reduced funding opportunities and delays in the emergence of new funding opportunities such as Peace Plus. Ashton continues to engage with a wide range of stakeholders to enable existing services to continue running and to develop work-arounds where necessary.

 

Ashton maintains insurance cover consistent with other providers in the sector in which it works and sufficient to meet the stipulations of funding bodies. Ashton also purchases professional indemnity insurance on behalf of its directors and officers.

 

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -

Plans for future periods

Ashton continues to develop partnerships that will benefit the North Belfast community. With regard to service delivery our plans are as follows:

Training and Employment Services

In the final days of March 2023 Ashton were informed that the Belfast Works consortium bid to the UK Shared Prosperity Fund for the ‘Connect’ project had been successful. This project, which will run until March 2025, allowed a number of staff who had previously been made redundant to be re-employed.

 

Although there was no budget certainty given the lack of a functioning Executive, the Department for Communities funded ‘ICT Employment & Skills’ project was planned to run for another year.

 

The department plan to offer a range of services to meet the needs of those economically inactive, such as:

 

 

Childcare and Family Support Services

During 2023-2024 the department plans to:

 

 

Health and Wellbeing Services

 

During 2023-2024 the department’s team of staff and sessional practitioners will continue to provide high-quality services to support as many individuals in need as possible.

 

Due to the impact of the Pink T-Shirt Community Navigator pilot during this year, the department will lobby for the extension and development of this project which supports individuals in situational and emotional crises.

 

New areas of funding will be sought to support the work of the department, for example PeacePlus funding which may be available from January 2024. Funding will also be sought to further develop the Regional Trauma Network.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -

Youth and Arts Programmes

New Lodge Youth Centre plans to provide an inclusive provision that will cater for all young people’s needs. This will entail a summer programme, which will involve a summer scheme for 5-18 year olds focusing on fun, relationship building and diversionary activities. Key dates in the summer will include the run up to 12th of July and 8th of August in which our provision will provide positive alternatives for young people to engage with rather than becoming involved in anti-social behaviour.

 

The team will continue our drop-in service for young people, which will engage 80-100 young people, aged 5-18, per week. This service provides a comfortable and safe space for young people to be themselves, to grow and educate themselves under the guidance of the youth work practitioners.

 

Group work programmes will continue with projects focusing on international work, good relations, anti-social behaviour, social actions, leadership and health and wellbeing. As part of our group work projects, we will run our international project to Romania where young people will take part in a voluntary trip working with multiple organisations in a deprived community in Baraolt. This work will involve the young people working with young people with a disability, young people in care and in local schools.

 

Through the Engage project, the team will continue to work with young people who are deemed vulnerable in multiple areas including anti-social behaviour, crime, sectarianism and other justice issues. Our project will continue to provide 1-1 mentoring, signposting, group work and outreach / detached support.

 

Social action work will take place throughout the year with young people taking the lead on initiatives such as Christmas appeals, community clean ups, campaigns and work with elderly people within the community.

 

Continuing to celebrate young people’s achievements will be a focus within the Centre and it is intended to have a stakeholder event celebrating all our young people’s achievements around the winter period.

 

The National Lottery Community Fund project, ‘Champions for Change’, will commence in April 2023, engaging young people in leadership projects, events and initiatives. This project will be facilitated in partnership with 174 Disability Project, Blessed Trinity College, St. Patrick’s Primary School and Mountcollyer Youth Centre.

 

The Youth Centre aims to provide a holistic approach to its provision and as such will continue to engage with key stakeholders such as social services, the Youth Justice Agency, community and youth and mental health organisations.

 

New Lodge Arts

The Arts Academy will remain central to New Lodge Arts’ work, as will the Community Pride Programme.

 

It is planned to develop the New Lodge Arts’ Studio in the 2023-2024 year, to provide a shared space for the local community to access high quality arts provision including music and digital media. It will also enable creatives to explore and build upon their practice, expand their skills in digital sound recording, music production and digital media, work closely with other ‘creatives’ and potentially develop creative cluster.

 

New Lodge Arts are excited to be part of a collaboration with Battersea Arts Centre and Contact Theatre Manchester for The Agency project which will commence in September 2023. This project will support young people (aged 15-25) as social entrepreneurs, to make a difference and transform their local area, in a way that they think is best. The Agency project will be a progression opportunity for young people with a passion affecting social change in their communities.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 16 -

Community Development

In addition to continuing the work of the Greater New Lodge Community Empowerment Partnership and the Community Festival, the department plans to:

 

 

 

Projects

Communities In Transition (CIT)

During 2023-2024 the programme plans to:

 

Structure, governance and management

Ashton Community Trust was incorporated by company limited by guarantee on 5 August 1998. It is governed by its Memorandum and Articles of Association (as updated 25 July 2012). It has no share capital and the guarantee of each member is limited.

 

Ashton Community Trust is registered with the Charity Commission for Northern Ireland (charity reference NIC 104639) and is recognised as a charity by HMRC under reference XR26284.

 

Vision

Our vision is ‘to create a safe, prosperous and caring community where residents have pride and a sense of ownership’

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -

Mission

Our mission (or overall purpose) is ‘to promote positive change and improve the quality of life of the local communities

 

Core values

 

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms N Collins
Mr R Davison
(Resigned 19 May 2022)
Mr C Neill
Mr T O'Reilly
(Resigned 14 August 2023)
Mr M Mullan
Mr S Pollard
Mr G Roberts
Ms K Murphy
(Appointed 19 May 2022)
Mr T Evans
(Resigned 17 November 2022)

Organisational structure

The charity is governed by trustees who are also directors for company law purposes. Unless otherwise determined by the company at a general meeting the number of directors shall not be less than 4 or more than 12. The directors are elected by its members on an annual basis.

 

The Board ensures the good governance of the charity by setting its strategic objectives and policy direction through the creation of a strategic plan and monitoring progress against that plan on a regular basis.

 

Ashton’s current strategic plan covers the period 2023 to 2026. Having assessed both the strategic context and the statistical context, having carried out an extensive stakeholder engagement process and having carried out SWOT and PESTLE analyses, Ashton’s strategic priorities, both external and internal, were agreed and a delivery framework has been designed.

 

The Board meets (on average) 8 times per year.

 

A number of sub-committees support the work of the Board:

 

New Board members receive induction training to brief them on their roles and responsibilities, their legal obligations under charity and company law, the decision making processes of the Board and the sub-committees, the current strategy and operational plan, the organisational structure and current matters being discussed.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
Related Parties

Ashton Community Trust is registered as a charity with the Charity Commission for Northern Ireland (charity number 104639) and recognised as a charity by HMRC (under reference XR 26284). It is registered as a company in Northern Ireland (company number NI034595). To help it fulfil its charitable objects, Ashton Community Trust has two fully-owned subsidiaries:

 

Ashton Services (NI) Ltd is a company registered in Northern Ireland (company number NI620447). Ashton Services (NI) Ltd had a contract with Belfast Health and Social Care Services for the supply of staff to support childcare provision within North Belfast up to 31 August 2022 when their staff transferred, under TUPE arrangements, to Ashton Community Trust. It is planned to dissolve this company after all necessary filings have taken place.

 

New Lodge Arts is registered as a charity with the Charity Commission for Northern Ireland (charity number 100353). It is registered as a company in Northern Ireland (company number NI603904). New Lodge Arts provides educational arts based activities for young people within North Belfast.

 

The financial results of Ashton Services (NI) Ltd and New Lodge Arts have been included in these group financial statements.

 

Management and staffing

During the 2022-2023 year leadership was provided by CEO Joanne Kinnear who worked closely with the Board, developing short-term strategies to meet the ever-changing circumstances, while also managing the day-to-day operations of the charity. She was supported during 2022-2023 by Ciara Rea, Deputy CEO, Christine McKeown, Head of Childcare and Family Support and Irene Sherry, Head of Victims and Mental Health Services. Salary costs for the Senior Leadership Team for 2022-2023 were £243,597.

Reserves policy

The reserves policy has been designed in order to:

 

An assessment of the likelihood of each income stream continuing has been carried out as well as assessment of the impact on the charity of each income stream ending or being significantly reduced.

 

An assessment has also been carried out on the level of committed expenditure, as well as gauging the impact on beneficiaries, volunteers and staff of reducing expenditure in particular areas.

 

An assessment was also made of the amount of working capital required. This recognised the amount of payroll costs and an assessment of the variability of payment receipts from funders.

 

After taking all these factors into account the Board have decided that a target range of free reserves of £1,200,000 to £1,500,000 would be appropriate.

 

It should be recognised that free reserves (or general unrestricted) reserves do not include restricted funds or designated funds.

 

Designated funds currently include:

 

At 31 March 2023 the level of free reserves was £691,644.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 19 -

Investment policy

The need to hold reserves has been explained in the Reserves Policy above.

 

The Board have considered whether some or all of the reserves should be invested to obtain a financial return for the charity. In making the investment decision the Board considered when the reserves might be needed and the acceptable level of investment risk.

 

To meet the charity’s working capital requirements there was a realisation that a significant amount of reserves may need to be accessed at short notice. It was also recognised that investing reserves in assets other than cash would involve a greater degree of investment risk.

 

The Board decided that a mixture of bank deposit accounts and, when funds allowed, holding an investment portfolio with the Northern Ireland Central Investment Fund for Charities were the best options to meet its requirements to generate income and provide capital growth in the context of the current economic climate.

 

During 2023-2024 should the levels of cash held increase an alternative place to deposit some funds will be sought, meeting the requirement to generate additional income while also being sufficiently accessible should funds be needed in unforeseen circumstances.

 

Statement of trustees' responsibilities

The trustees, who are also the directors of Ashton Community Trust for the purpose of company law, are responsible for preparing the Trustees' Report and the group financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the group and parent charitable company and of the incoming resources and application of resources, including the income and expenditure, of the group for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and parent charitable company will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the group and parent charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and parent charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

In accordance with the company's articles, a resolution proposing that GMcG BELFAST be reappointed as auditor of the company will be put at a General Meeting.

ASHTON COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 20 -
Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

Mr M Mullan
Director
11 January 2024
ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF ASHTON COMMUNITY TRUST
- 21 -

Opinion

We have audited the financial statements of Ashton Community Trust (the ‘parent charitable company’) and its subsidiaries (the 'group') for the year ended 31 March 2023 which comprise the group statement of financial activities, the group balance sheet, the charity balance sheet, the group statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the group's and parent charitable company's affairs as at 31 March 2023 and of the group's incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ASHTON COMMUNITY TRUST
- 22 -

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-
certain disclosures of trustees' remuneration specified by law are not made; or
-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.

ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ASHTON COMMUNITY TRUST
- 23 -
Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

 

In preparing the financial statements, the trustees are responsible for assessing the group's and parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ASHTON COMMUNITY TRUST
- 24 -
Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in revenue recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty.

ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ASHTON COMMUNITY TRUST
- 25 -
Audit response to risks identified

Our procedures to respond to the risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ASHTON COMMUNITY TRUST
- 26 -

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Nigel Moore FCA (Senior Statutory Auditor)
for and on behalf of GMcG BELFAST
11 January 2024
Chartered Accountants
Statutory Auditor
Chartered Accountants & Statutory Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
ASHTON COMMUNITY TRUST
GROUP STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 27 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2023
2023
2023
2022
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
3
17,584
2,800
20,384
780

Income from charitable activities

4
2,180,108
3,326,518
5,506,626
5,775,981
Other trading activities
5
2,000
-
2,000
400
Investments
6
36,792
-
36,792
32,118
Other income
7
46,931
95,588
142,519
193,188
Total income
2,283,415
3,424,906
5,708,321
6,002,467
Expenditure on:

Expenditure from charitable activities

9
2,272,360
3,441,953
5,714,313
5,971,580
Other
12
51,201
87,883
139,084
156,074
Total expenditure
2,323,561
3,529,836
5,853,397
6,127,654
Net outgoing resources before transfers
(40,146)
(104,930)
(145,076)
(125,187)
Gross transfers between funds
50,320
(50,320)
-
-
Net income/(expenditure) for the year/
Net movement in funds
10,174
(155,250)
(145,076)
(125,187)
Fund balances at 1 April 2022
2,232,751
409,469
2,642,220
2,767,407
Fund balances at 31 March 2023
2,242,925
254,219
2,497,144
2,642,220

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
ASHTON COMMUNITY TRUST
GROUP STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 28 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
Notes
£
£
£
Income and endowments from:
Donations and legacies
3
-
780
780

Income from charitable activities

4
1,957,649
3,818,332
5,775,981
Other trading activities
5
400
-
400
Investments
6
32,118
-
32,118
Other income
7
105,619
87,569
193,188
Total income
2,095,786
3,906,681
6,002,467
Expenditure on:

Expenditure from charitable activities

9
2,134,227
3,837,353
5,971,580
Other
12
99,609
56,465
156,074
Total expenditure
2,233,836
3,893,818
6,127,654
Net outgoing resources before transfers
(138,050)
12,863
(125,187)
Gross transfers between funds
8,227
(8,227)
-
Net income/(expenditure) for the year/
Net movement in funds
(129,823)
4,636
(125,187)
Fund balances at 1 April 2021
2,362,574
404,833
2,767,407
Fund balances at 31 March 2022
2,232,751
409,469
2,642,220
ASHTON COMMUNITY TRUST
GROUP BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 29 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
16
534,052
614,279
Current assets
Debtors
17
1,672,379
2,081,012
Cash at bank and in hand
760,793
587,391
2,433,172
2,668,403
Creditors: amounts falling due within one year
18
(470,080)
(640,462)
Net current assets
1,963,092
2,027,941
Total assets less current liabilities
2,497,144
2,642,220
Income funds
Restricted funds
21
254,219
409,469
Unrestricted funds
Designated funds
22
1,531,176
1,631,941
General unrestricted funds
711,749
600,810
2,242,925
2,232,751
2,497,144
2,642,220
The financial statements were approved by the Trustees on 11 January 2024
Mr M Mullan
Mr S Pollard
Trustee
Trustee
Company registration number NI034595
ASHTON COMMUNITY TRUST
CHARITY BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 30 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
16
513,947
587,472
Current assets
Debtors
17
1,670,613
2,074,087
Cash at bank and in hand
668,050
470,679
2,338,663
2,544,766
Creditors: amounts falling due within one year
18
(442,167)
(596,783)
Net current assets
1,896,496
1,947,983
Total assets less current liabilities
2,410,443
2,535,455
Income funds
Restricted funds
21
198,934
334,290
Unrestricted funds
Designated funds
22
1,531,176
1,634,941
General unrestricted funds
680,333
566,224
2,211,509
2,201,165
2,410,443
2,535,455
The financial statements were approved by the Trustees on 11 January 2024
Mr M Mullan
Mr S Pollard
Trustee
Trustee
Company Registration No. NI034595
ASHTON COMMUNITY TRUST
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
- 31 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
29
161,658
73,237
Investing activities
Purchase of tangible fixed assets
(25,048)
(91,214)
Investment income received
36,792
32,118
Net cash generated from/(used in) investing activities
11,744
(59,096)
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
173,402
14,141
Cash and cash equivalents at beginning of year
587,391
573,250
Cash and cash equivalents at end of year
760,793
587,391
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 32 -
1
Accounting policies
Charity information

Ashton Community Trust is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Ashton Centre, 5 Churchill Street, Belfast, BT15 2BP.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The financial statements consolidate the accounts of Ashton Community Trust and all of its subsidiary undertakings ('subsidiaries').

 

The charity has taken advantage of the exemption contained within section 408 of the Companies Act 2006 not to present its own Income and Expenditure Account.

 

The income and expenditure account for the year dealt with in the accounts of the charity was net expenditure of £125,012 (2022 - £130,536).

1.2
Going concern

These financial statements have been prepared on the going concern basis. Although three projects ended on 31 March 2023 due to the finish of the Northern Ireland-wide European Social Fund Programme, additional funding was granted by the UK Shared Prosperity Fund for the Belfast Works ‘Connect’ project which lasts until March 2025. The trustees are also satisfied that, should it be necessary, the organisation can be duly right-sized to enable it to continue in operational existence for the foreseeable future.

 

The group has fund balances at the balance sheet date of £2,497,144 and adequate resources to continue to meet its obligations for at least the next 12 months. Taking all factors into consideration, at the time of approving the financial statements, the trustees have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies (Continued)
- 33 -
1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

 

Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

 

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

 

Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Creche
15% straight line
Fixtures and fittings
15%-25% reducing balance and 25% straight line
Computers
25% reducing balance
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies (Continued)
- 34 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies (Continued)
- 35 -
1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty
Fixed Assets

The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The directors regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and amortisation charges for the period. Detail of the useful lives is included in the accounting policies.

Debtors

Short term debtors are measured at transaction price, less any impairment. Impairment of such debtors involves some estimation uncertainty.

Restricted and Unrestricted Funds

Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The allocation of funds is based on the interpretation of grants and donations received.

3
Donations and legacies
Unrestricted
Restricted
Total
Restricted
funds
funds
funds
2023
2023
2023
2022
£
£
£
£
Donations and gifts
17,584
2,800
20,384
780
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 36 -
4

Income from charitable activities

Victims & Mental Health Services

Training & Employment Services

Childcare & Family Support

Youth Development Programmes

Community Development Programmes

Other Projects

Total
Total
2023
2023
2023
2023
2023
2023
2023
2022
£
£
£
£
£
£
£
£
Performance related grants
1,634,575
1,372,820
1,421,296
718,653
142,965
216,317
5,506,626
5,775,981
Analysis by fund
Unrestricted funds
787,203
71,601
1,146,752
9,238
25,540
139,774
2,180,108
1,957,649
Restricted funds
847,372
1,301,219
274,544
709,415
117,425
76,543
3,326,518
3,818,332
1,634,575
1,372,820
1,421,296
718,653
142,965
216,317
5,506,626
5,775,981
Performance related grants
Victims & Survivors Service
784,023
-
-
-
-
-
784,023
588,105
Peace IV
-
-
-
-
-
-
-
611,695
Belfast Health & Social Care Trust
787,203
-
161,645
-
-
-
948,848
506,645
Department for Communities
-
30,782
105,724
14,226
27,977
9,848
188,557
263,775
Department for the Economy
-
1,270,437
-
-
-
-
1,270,437
1,672,727
Belfast City Council
-
61,063
90,492
84,682
23,500
10,844
270,581
157,379
Childcare Fees
-
-
836,036
-
-
-
836,036
678,099
Education Authority
-
-
-
306,641
-
-
306,641
304,404
Big Lottery Fund
-
-
-
-
65,948
-
65,948
85,848
TEO
-
-
-
-
-
-
-
301,824
Other
63,349
10,538
227,399
313,104
25,540
195,625
835,555
605,480
1,634,575
1,372,820
1,421,296
718,653
142,965
216,317
5,506,626
5,775,981
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
4

Income from charitable activities

- 37 -
For the year ended 31 March 2022

Victims & Mental Health Services

Training & Employment Services

Childcare & Family Support

Youth Development Programmes

Community Development Programmes

Other Projects

Total
2022
£
£
£
£
£
£
£
Performance related grants
949,511
1,802,962
1,310,855
1,096,637
218,994
397,022
5,775,981
Analysis by fund
Unrestricted funds
269,326
168,579
1,110,230
162,345
-
247,169
1,957,649
Restricted funds
680,185
1,634,383
200,625
934,292
218,994
149,853
3,818,332
949,511
1,802,962
1,310,855
1,096,637
218,994
397,022
5,775,981
Performance related grants
Victims & Survivors Service
588,105
-
-
-
-
-
588,105
Peace IV
56,053
-
-
505,056
-
50,586
611,695
Belfast Health & Social Care Trust
213,862
-
292,783
-
-
-
506,645
Department for Communities
-
33,056
121,020
24,980
27,036
57,683
263,775
Department for the Economy
-
1,632,658
125
39,944
-
-
1,672,727
Belfast City Council
500
92,382
11,976
19,644
28,150
4,727
157,379
Childcare Fees
-
-
678,099
-
-
-
678,099
Education Authority
-
-
-
304,404
-
-
304,404
Big Lottery Fund
-
-
11,900
8,000
65,948
-
85,848
TEO
36,027
-
-
18,628
-
247,169
301,824
Other
54,964
44,866
194,952
175,981
97,860
36,857
605,480
949,511
1,802,962
1,310,855
1,096,637
218,994
397,022
5,775,981
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 38 -
5
Other trading activities
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Trading activity income: other
2,000
400
6
Investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Interest receivable and investment income

28,381
23,707

Rental income

8,411
8,411
36,792
32,118
7
Other income
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£

Coronavirus job retention scheme

-
-
-
49,320
402
49,722

Other income

46,931
95,588
142,519
56,299
87,167
143,466
46,931
95,588
142,519
105,619
87,569
193,188
8
Auditor's remuneration
Fees payable to the charity's auditor and associates:
2023
2022
£
£
Audit of the charity's annual accounts
4,050
3,850
Other services to the group
- Audit of the charity's subsidiaries
3,600
3,000
Total audit fees
7,650
6,850
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 39 -
9

Expenditure from charitable activities

Victims & Mental Health Services

Training & Employment Services

Childcare & Family Support

Youth Development Programmes

Community Development Programmes

Other Projects

Total
Total
2023
2023
2023
2023
2023
2023
2023
2022
£
£
£
£
£
£
£
£
Staff costs
451,967
1,204,320
1,081,661
372,732
125,661
233,696
3,470,037
4,134,363
Depreciation and impairment
22,067
8,665
11,936
11,781
2,595
10,377
67,421
127,329

Rent & rates

53,458
58,032
58,401
1,526
1,938
23,522
196,877
236,228

Heat, light & power

12,439
17,198
18,101
21,114
175
10,139
79,166
61,034

Counselling & therapeutic supervisions

756,580
-
-
-
-
-
756,580
150,746

Training delivery costs

10,260
53,826
973
31,780
42
43,566
140,447
168,584

Daycare delivery costs

-
-
33,380
-
-
-
33,380
32,773

Other costs

245,531
61,146
158,151
341,646
30,070
133,861
970,405
1,060,523
1,552,302
1,403,187
1,362,603
780,579
160,481
455,161
5,714,313
5,971,580
1,552,302
1,403,187
1,362,603
780,579
160,481
455,161
5,714,313
5,971,580
Analysis by fund
Unrestricted funds
670,576
86,841
1,084,889
43,034
30,383
356,637
2,272,360
2,134,227
Restricted funds
881,726
1,316,346
277,714
737,545
130,098
98,524
3,441,953
3,837,353
1,552,302
1,403,187
1,362,603
780,579
160,481
455,161
5,714,313
5,971,580
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
9

Expenditure from charitable activities

- 40 -
For the year ended 31 March 2022

Victims & Mental Health Services

Training & Employment Services

Childcare & Family Support

Youth Development Programmes

Community Development Programmes

Other Projects

Total
2022
£
£
£
£
£
£
£
Staff costs
452,778
1,573,990
1,107,326
676,610
148,235
175,424
4,134,363
Depreciation and impairment
32,044
32,272
22,594
23,264
7,382
9,773
127,329

Rent & rates

43,590
67,745
94,067
11,981
1,586
17,259
236,228

Heat, light & power

7,521
10,973
24,770
14,022
333
3,415
61,034

Counselling & therapeutic supervisions

150,746
-
-
-
-
-
150,746

Training delivery costs

9,872
82,223
127
52,814
-
23,548
168,584

Daycare delivery costs

-
-
32,773
-
-
-
32,773

Other costs

256,220
39,194
62,328
483,632
9,836
209,313
1,060,523
952,771
1,806,397
1,343,985
1,262,323
167,372
438,732
5,971,580
952,771
1,806,397
1,343,985
1,262,323
167,372
438,732
5,971,580
Analysis by fund
Unrestricted funds
287,568
170,235
1,125,159
218,512
57,306
275,447
2,134,227
Restricted funds
665,203
1,636,162
218,826
1,043,811
110,066
163,285
3,837,353
952,771
1,806,397
1,343,985
1,262,323
167,372
438,732
5,971,580
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 41 -
10
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
160
198
Employment costs
2023
2022
£
£
Wages and salaries
3,032,329
3,611,861
Social security costs
236,563
277,911
Other pension costs
201,145
244,591
3,470,037
4,134,363

The Charity considers several of its staff to be key management personnel. The total employment benefits including employer pension contributions of the key management personnel were £243,597 (2022 - £360,165).

 

During the year, the charity incurred redundancy costs totalling £114,274.

The number of employees whose annual remuneration was more than £60,000 is as follows:
2023
2022
Number
Number
£60,001 to £70,000
1
-
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 42 -
12
Other
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Net loss on disposal of tangible fixed assets
37,854
-
37,854
-
-
-
Other expenditure
13,347
87,883
101,230
99,609
56,465
156,074
51,201
87,883
139,084
99,609
56,465
156,074
13
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

14
Impairments

Impairment tests have been carried out where appropriate and the following impairment losses have been recognised in profit or loss:

2023
2022
£
£
In respect of:
Property, plant and equipment
-
61,493
15
Fixed asset investments

Charity

Ashton Community Trust is the controlling party of Ashton Services (NI) Limited and New Lodge Arts, which is a charitable company. Both are incorporated in Northern Ireland and limited by guarantee.

 

The results of those entities are consolidated into these financial statements.

ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 43 -
16
Tangible fixed assets
Freehold land and buildings
Creche
Fixtures and fittings
Computers
Total
Group
£
£
£
£
£
Cost
At 1 April 2022
564,898
110,265
754,476
279,307
1,708,946
Additions
-
-
14,194
10,854
25,048
Disposals
-
(110,265)
(567,107)
(128,970)
(806,342)
At 31 March 2023
564,898
-
201,563
161,191
927,652
Depreciation and impairment
At 1 April 2022
229,898
110,265
567,364
187,140
1,094,667
Depreciation charged in the year
11,298
-
32,462
23,661
67,421
Eliminated in respect of disposals
-
(110,265)
(530,445)
(127,778)
(768,488)
At 31 March 2023
241,196
-
69,381
83,023
393,600
Carrying amount
At 31 March 2023
323,702
-
132,182
78,168
534,052
At 31 March 2022
335,000
-
187,112
92,167
614,279
Tangible fixed assets
Freehold land and buildings
Creche
Fixtures and fittings
Computers
Total
Charity
£
£
£
£
£
Cost
At 1 April 2022
564,898
110,265
709,316
279,307
1,663,786
Additions
-
-
14,194
10,854
25,048
Transfer between categories
-
(110,265)
(567,107)
(128,970)
(806,342)
At 31 March 2023
564,898
-
156,403
161,191
882,492
Depreciation and impairment
At 1 April 2022
229,898
110,265
549,011
187,140
1,076,314
Depreciation charged in the year
11,298
-
25,760
23,661
60,719
Impairment losses
-
(110,265)
(530,445)
(127,778)
(768,488)
At 31 March 2023
241,196
-
44,326
83,023
368,545
Carrying amount
At 31 March 2023
323,702
-
112,077
78,168
513,947
At 31 March 2022
335,000
-
160,305
92,167
587,472
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 44 -
17
Debtors
2023
2022
Amounts falling due within one year:
£
£
Group
Trade debtors
6,305
23,982
Other debtors
1,017,230
1,008,530
Prepayments and accrued income
648,844
1,048,500
1,672,379
2,081,012
Charity
Trade debtors
6,304
25,048
Other debtors
1,023,436
1,059,021
Prepayments and accrued income
640,873
990,018
1,670,613
2,074,087
18
Creditors: amounts falling due within one year
2023
2022
£
£
Group
Other taxation and social security
51,389
62,356
Deferred income
19
163,436
143,051
Trade creditors
145,507
217,527
Other creditors
41,103
60,287
Accruals
68,645
157,241
470,080
640,462
Charity
Other taxation and social security
51,389
61,641
Deferred income
132,662
107,641
Trade creditors
145,189
217,527
Other creditors
38,076
44,953
Accruals
74,851
165,021
442,167
596,783
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 45 -
19
Deferred income
2023
2022
£
£
Other deferred income
163,436
143,051

Deferred income is included in the financial statements as follows:

2023
2022
£
£
Deferred income is included within:
Current liabilities
163,436
143,051
Movements in the year:
Deferred income at 1 April 2022
143,051
225,305
Released from previous periods
(143,051)
(117,664)
Resources deferred in the year
163,436
35,410
Deferred income at 31 March 2023
163,436
143,051
20
Retirement benefit schemes
Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £201,145 (2022 - £244,591).

ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 46 -
21
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 April 2021
Incoming resources
Resources expended
Transfers
Balance at
1 April 2022
Incoming resources
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
£
£
£
£
Group
Victims & Mental Health Services
107,552
680,185
(665,203)
-
122,534
847,372
(881,726)
(50,254)
37,926
Training & Employment Services
7,350
1,634,383
(1,636,162)
-
5,571
1,301,219
(1,316,345)
9,555
-
Childcare & Family Support Services
40,964
200,625
(218,826)
-
22,763
274,545
(277,715)
(16,373)
3,220
Youth Development Programmes
133,015
934,292
(1,043,811)
32
23,528
709,416
(737,545)
21,533
16,932
Community Development Programmes
32,190
218,994
(110,066)
849
141,967
117,425
(130,098)
(14,639)
114,655
Other Projects
83,762
238,202
(219,750)
(9,108)
93,106
174,929
(186,407)
(142)
81,486
404,833
3,906,681
(3,893,818)
(8,227)
409,469
3,424,906
(3,529,836)
(50,320)
254,219
Charity
Victims & Mental Health Services
107,552
680,185
(665,203)
-
122,534
847,372
(881,726)
(50,254)
37,926
Training & Employment Services
7,350
1,634,383
(1,636,162)
-
5,571
1,301,219
(1,316,345)
9,555
-
Childcare & Family Support Services
40,964
200,625
(218,826)
-
22,763
274,545
(277,715)
(16,373)
3,220
Youth Development Programmes
56,804
714,113
(742,398)
32
28,551
513,038
(521,273)
21,533
41,849
Community Development Programmes
32,190
218,994
(189,616)
849
62,417
117,425
(130,098)
(14,639)
35,105
Other Projects
83,762
237,550
(219,750)
(9,108)
92,454
174,929
(186,407)
(142)
80,834
328,622
3,685,850
(3,671,955)
(8,227)
334,290
3,228,528
(3,313,564)
(50,320)
198,934

See note 25 for explanatory notes to the funds.

ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 47 -
22
Designated funds - Charity and Group
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Movement in funds
Balance at
1 April 2021

Movement

Balance at
1 April 2022
Transfers
Balance at
31 March 2023
£
£
£
£
£
Fixed asset reserve
538,114
49,358
587,472
(73,525)
513,947
Programme related investment
1,253,955
(209,486)
1,047,469
(30,240)
1,017,229
1,792,069
(160,128)
1,634,941
(103,765)
1,531,176

See note 25 for explanatory notes to the funds.

23
Financial commitments, guarantees and contingent liabilities

During the prior year the trustees became aware of a potential claim against the charitable company and in the year ended 31 March 2023, the result of the legal process went against the charity. The amount of any liability is yet to be determined. The trustees are of the opinion that all costs and liabilities associated with the claim will be covered by the charity's insurance and are awaiting confirmation of this. As such, they consider that this matter should be disclosed as a contingent liability.

 

In addition, a portion of grants received may become repayable if the charitable company fails to comply with the terms of the letter of offer.

24
Analysis of net assets between funds - Group
Unrestricted funds
Restricted funds
Total
Total
2023
2023
2023
2022
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
534,052
-
534,052
614,279
Current assets/(liabilities)
1,708,873
254,219
1,963,092
2,027,941
2,242,925
254,219
2,497,144
2,642,220
ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 48 -
25
Explanatory notes to the funds

General unrestricted funds

These funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

 

Designated funds

Fixed asset reserve is equivalent to the net book value of the charity’s fixed assets that are used in furtherance of the charity's activities.

 

Programme related investment represents a loan to Ashton Centre Development Limited. Although this investment generates some financial return, its primary motivation is not financial but the actual furtherance of the charity’s objects, given the commonality of many of the objectives of both charities.

 

Restricted funds

Victims & Mental Health Services receive funding from the Victims and Survivors Service towards staff costs and delivering a wide range of activities such as talking therapies, complementary therapies and social support.

 

Training & Employment Services receive ESF funding to deliver the Lemis+ and CORE programmes, the former in partnership with East Belfast Mission, GEMS NI, Impact Training and Upper Springfield Development Trust.

 

Childcare & Family Support Services receive ESF funding (through USDT) to deliver a Community Family Support Programme and receives funding towards Kinderkids staffing from the Department for Communities and the Pathway Fund.

 

New Lodge Youth Club receives a number of grants from the Education Authority tackling a range of societal issues.

 

Community Development receives funding from the Community Relations Council and the Department for Communities.

 

Transfers

During the year, there were transfers from unrestricted funds to restricted funds to cover overspends in certain projects. Transfers from restricted funds to unrestricted funds relate to several factors including fixed asset balances, management charges, and balances where no restriction remains.

26
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2023
2022
£
£
Aggregate compensation
243,597
360,165

There were no other transactions with related parties requiring disclosure.

ASHTON COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 49 -
27
Subsidiaries

Details of the charity's subsidiaries at 31 March 2023 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
Ashton Services (NI) Ltd
5 Churchill Street, Belfast, BT15 2BP
Activities of employment placement agencies
Limited by guarantee
100.00
New Lodge Arts
5 Churchill Street, Belfast, BT15 2BP
Educational activites
Limited by guarantee
100.00
28
Analysis of changes in net funds

The charity had no debt during the year.

29
Cash generated from operations
2023
2022
£
£
Deficit for the year
(145,076)
(125,187)
Adjustments for:
Investment income recognised in statement of financial activities
(36,792)
(32,118)
Loss on disposal of tangible fixed assets
37,854
-
Depreciation and impairment of tangible fixed assets
67,421
127,329
Movements in working capital:
Decrease in debtors
408,633
284,751
(Decrease) in creditors
(190,767)
(99,284)
Increase/(decrease) in deferred income
20,385
(82,254)
Cash generated from operations
161,658
73,237
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